Journal article

An Investigation of Knowledge-Based Systems' Use to Promote Judgment Consistency in Multicultural Firm Environments

Vicky Arnold, Nicole Clark, Philip A Collier, Stewart A Leech, Steve G Sutton

Journal of Emerging Technologies in Accounting | American Accounting Association | Published : 2005

Abstract

Knowledge-based systems (KBS) have long been advocated as a method for promoting consistency in judgment across professional service organizations such as accountancy firms. Recent movements toward unification of standards for accounting, auditing and insolvency have increased the pressure on these firms to further enhance judgment consistency across firm locations throughout the world. Yet, little is known about the usefulness and/or impact of KBS in promoting judgment consistency in multicultural firm environments. This paper reports the results of a study that examines the use of a KBS in a cross-cultural experimental environment. Participants included 239 insolvency professionals from Au..

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